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All Journal JURNAL PENDIDIKAN TAMBUSAI ESENSI: Jurnal Manajemen Bisnis JURNAL LENTERA BISNIS Jurnal Abdi Insani Literatus JUDICIOUS: Journal of Management FOCUS: Journal of Social Studies Bussman Journal : Indonesian Journal of Business and Management Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Jurnal Manajemen Bisnis
Karjono, Albertus
Institut Bisnis Nusantara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENYULUHAN BUDIDAYA IKAN NILA DI KERAMBA APUNG DESA MARGALUYU KECAMATAN PENGALENGAN KABUPATEN BANDUNG Budilaksono, Sularso; Novianti, Eva; Karjono, Albertus; Dyh Prinajati, Purnomosutji; Dewi, Euis Puspita; Sovitriana, Rilla; Nasution, Evi Syafrida; Effendi, Maya Syafriana; Farida, Farida; Sujatini, Siti; Pramestari, Diah; Sakti, Essy Malays Sari
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1591

Abstract

Counseling on tilapia cultivation in floating cages was carried out in Margaluyu Village, Pengalengan District, Bandung Regency and was carried out on March 1-2 2024. Margaluyu Village has potential for fisheries because it has 2 large lakes in the village. This activity is to increase people's knowledge and skills in this field. This community service aims to exchange ideas with value fish farmers in floating cages and provide information on this and its impact on the development of tilapia cultivation and the welfare of local communities. The extension methods used include lectures, field observations, group discussions and practical extension. The results of this community service show the community's active participation in extension activities, with a significant level of knowledge and skills after participating in the program. The evaluation also showed positive changes in the community's understanding and knowledge regarding tilapia cultivation. Thus, it can be concluded that outreach activities on tilapia cultivation in floating cages have a positive impact on developing local fisheries potential and community welfare in Margaluyu Village, Pengalengan District, Bandung Regency.
DAMPAK KEBERLANJUTAN DAN DIGITALISASI TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN Karjono, Albertus; Wibowo, Edi Wahyu
JURNAL LENTERA BISNIS Vol. 15 No. 1 (2026): JURNAL LENTERA BISNIS, JANUARI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i1.2100

Abstract

The phenomenon of corporate sustainability, manifested through Environmental, Social, and Governance (ESG) and Corporate Social Responsibility (CSR) initiatives, has become a global priority, encouraging companies to integrate environmental, social, and governance criteria into their strategies and operations. Pressure from environmental protection organizations and stakeholders has made continuous improvement a crucial topic in corporate management. Positive Relationship between Sustainability and Financial Performance (FC)/Firm Value (FV): Empirical evidence supports the hypothesis that continuous CEP improvement is positively related to both accounting-based and market-based CFP financial performance. In general, sustainability performance has been shown to have a significant positive relationship with financial performance, measured by Return on Assets (ROA) and Market Value (MV/BV). This approach aligns with the social impact hypothesis and the reputation-building explanation. Strengthening Internal Governance (IAQ) in the Digital Age: Encourage research focused on the role of internal governance mechanisms (e.g., IAQ) in verifying ESG data and mitigating the risk of Greenwashing (GW). The literature review should emphasize that managers should understand and use GW as an environmental communication strategy, but should do so carefully and be supported by effective internal audit. Alternative Performance Variables: Encourage the use of more comprehensive alternative financial and sustainability performance variables, such as additional economic and social dimensions within GW, broader corporate governance functions within IAQ, or other metrics such as ROE.
Sustainability Accounting Adoption: The Impact of ESG Dimensions on Managerial Decision-Making Albertus Karjono; Edi Wahyu Wibowo; Bambang Wahyudi Wicaksono
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 24 No. 2 (2026): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v24i2.1111

Abstract

Contemporary developments in corporate management reveal an increasing emphasis on sustainability manifested through Environmental, Social, and Governance (ESG) initiatives and digitalization as key determinants of financial performance and firm value. This literature review aims to analyze the complex and dynamic interplay between corporate sustainability and digital disruption, as well as their impact on corporate financial performance and firm value. The analysis is based on a review of studies within the accounting and finance domains that predominantly employ quantitative approaches. Common methodologies found in the reviewed research include longitudinal panel econometric models and Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were sourced from secondary datasets, such as global financial databases and corporate annual reports. Key variables were measured using both accounting perspectives (Return on Assets) and market perspectives (Market Value to Book Value) to assess financial performance and firm value. The findings support a positive and significant relationship between sustainability performance and financial performance, as measured by both ROA and MV/BV. High-quality environmental accounting disclosure is significantly associated with a lower cost of equity, indicating that investors prioritize sustainability factors in their investment decisions. Digital disruption and financial technology (FinTech) act as transformative forces. FinTech exerts a strong, positive, and significant direct impact on the adoption of sustainable finance practices and enhances the integration of ESG into financial reporting (FRESGI). Digital transformation was found to positively moderate the relationship between financial performance (ROA) and business sustainability, thereby reinforcing the positive effect. However, cross-sector interactions involving corporate sustainability and public sector financial or technological agendas can exert a negative moderating effect on ESG integration, suggesting structural friction or a misalignment of priorities.
Co-Authors Aditya Aditya Albarto, Yohanes alferdo alfredo Anggie Sabrina Naomi Bambang Wahyudi Wicaksono Bambang Wahyudi Wicaksono BAMBANG WAHYUDI WICAKSONO, BAMBANG WAHYUDI Budilaksono, Sularso dedi kurniawan Dyh Prinajati, Purnomosutji Edi Wahyu Wibowo Edi Wahyu Wibowo Effendi, Maya Syafriana Euis Puspita Dewi, Euis Puspita Eva Novianti Evi Syafrida Nasution F. Agung Himawan Farida Farida Firdaus Firdaus Himawan, F Agung Jeremia Hutagalung Karni Karni M. Widayati DSK Made Christine Adriella Matondang, Rony Frans Donald Nuri Agustina Pramestari, Diah Putu Widjaja, Gusti Rai Riani Sulistianingsih Sakinah Sakinah Sakti, Essy Malays Sari Sinaga, Angelica Siti Sujatini, Siti Sovitriana, Rilla Sumadiya, Tri Ayu Tri Ayu Sumadiya Upit Komalasari Wibowo, Edi Wahyu Widjaja, Gusti Rai Putu Wijaya Wijaya